The cofactor Cij is given by (−1)i+jMij, where Mij is the determinant of the submatrix after removing the i-th row and j-th column.
The matrix is:
A=214−121305
C23=(−1)2+324−11
C23=−1(2(1)−(−1)(4))
C23=−1(2+4)
C23=−6
C31=(−1)3+1−1230
C31=1((−1)(0)−(3)(2))
C31=1(0−6)
C31=−6
C22=(−1)2+22435
C22=1(2(5)−(3)(4))
C22=1(10−12)
C22=−2
C23+C31−C22=−6+(−6)−(−2)
=−6−6+2
=−10